Section 456.3 - Mandated statistical bases for cost allocation

456.3 Mandated statistical bases for cost allocation. The following represent the minimum mandated statistical bases for cost allocation.
(a) Nonrevenue support services.

Functional reporting center Allocation basis

(1) Depreciation, Leases and Depreciation by building,
Rentals by Department

(2) Depreciation on Major Movable For assets acquired prior to
Equipment 1/1/78, depreciation may be
allocated to departments
based on square feet, net.
For major movable equipment
acquisitions subsequent to
1/1/78, depreciation on such
assets must be assigned based
on the physical location of
the equipment.

(3) Interest on Capital Debt Square feet of building for
incurred which debt incurred and
actual depreciation ofmajor
movable equipment.

(4) Fiscal Services Accumulated costs

(5) Administrative Services Accumulated costs

(6) Plant Operation and Maintenance Square feet, net

(7) Grounds Square feet, net

(8) Security Square feet, net

(9) Laundry and Linen Dry and Clean pounds
distributed, includes
the equivalent weight of
disposable linens

(10) Housekeeping Assigned time

(11) Patient Food Service Dietary meals served

(12) Cafeteria Average number of employees

(13) Nursing Administration* Total hours of direct nursing

(14) Activities Program Number of participants, by

(15) Non-Physician Education Assigned time of students

(16) Medical Education Assigned time--interns and

(17) Medical Director's Office* Time spent

(18) Housing Number of rooms occupied by
department assigned

(19) Medical Records* Hours of service

(20) Utilization Review Number of cases reviewed, by
program area

(21) Social Services* Hours of service

(22) Transportation* Number of users, by program

(b) Ancillary service revenue centers.

Functional Reporting Center Allocation Basis

(1) Laboratory Services CAP workload measurement units

(2) Electrocardiology CAP workload measurement units

(3) Electroencephalogy CAP workload measurement units

(4) Radiology Relative value units

(5) Inhalation Therapy Number of treatments

(6) Podiatry Number of visits

(7) Dental Number of visits

(8) Psychiatric Number of visits

(9) Physical Therapy Number of treatments

(10) Occupational Therapy Number of treatments

(11) Speech and Hearing Therapy Number of treatments

(12) Medical Staff Services* Hours of service by physician

(13) Pharmacy** Costed requisitions

(14) Central Service Supply** Costed requisitions
(c) Exceptions.
*(1) For facilities with a single program service classification the cost allocation bases indicated in subdivisions (a) and (b) of this section by an asterisk (*) are waived.
**(2) In Pharmacy and Central Services Supply cost centers, indicated by (**) in subdivision (b) of this section, for facilities with a single program service classification, the cost allocation bases are waived. However, requisitions for these cost centers for the sample periods must be retained as an audit trail showing that such supplies were not utilized in areas other than the program area. Also, for Pharmacy costs in multicare facilities, see section 456.5(p) of this Part for alternate pricing out of requisitions allowable.


Effective Date: 
Tuesday, January 1, 1991
Doc Status: